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OSHA Requirements for Small Business: Cross-Border Owners

See how the federal OSH Act applies to foreign-owned and cross-border businesses: who is covered, 8 and 24 hour injury reports and 2026 penalty amounts.

Last reviewed October 27, 2026 · 3 min read · General information, not legal advice

General information only, not legal advice. CPA Tax Payroll and Accounting Corp is a CPA firm, not a law firm. Laws change: confirm with the official source or a licensed attorney before you act. Read the full notice.

OSHA requirements for small business come from the 1970 Occupational Safety and Health Act. The Occupational Safety and Health Administration (OSHA), part of the U.S. Department of Labor, enforces it. This page is meant for owners of U.S. businesses with Canada or India ties, such as a foreign-owned LLC hiring its first employee in Aurora.

OSHA requirements for small business in seven slides

Slide show: OSHA in seven slides

  1. What it is

    The OSH Act of 1970 asks each employer to keep the workplace free of recognized hazards that are likely to cause serious physical harm or death.

  2. Who it affects

    Private employers with at least one employee. In Illinois, private firms are under federal OSHA.

  3. The rule

    Follow OSHA standards, post the free workers' rights poster and, unless exempt, keep injury records.

  4. The number

    Work-related death: report within 8 hours. Loss of an eye, amputation or in-patient hospitalization: report within 24 hours.

  5. The deadline

    If you keep injury records, post the Form 300A summary February 1 to April 30. Covered sites submit data online by March 2.

  6. The penalty

    In 2026, a serious violation can draw a penalty of up to $16,550. A willful or repeated violation can draw up to $165,514.

  7. The tip

    Small and medium-sized Illinois employers can ask the state for free, confidential on-site safety advice.

Who the law covers

GroupFederal OSHA treatment
Private employer with at least one employeeCovered, with a few narrow exceptions
A self-employed person who has no employeesNot covered
State and local governmentState plan applies (in Illinois, public employers only)
Company that had 10 or fewer employees throughout last yearCovered; exempt only from routine injury recordkeeping, not from death and severe-injury reports
Site in a listed low-hazard industryPartial recordkeeping exemption only
Working conditions regulated by another federal agencyThe OSH Act does not cover those conditions

What it means for a foreign-owned or cross-border business

Coverage turns on having employees in a business that affects commerce, working in a covered place such as a State. The Act's definition of employer does not depend on where owners live.

SituationWhat the law saysWhat to check
U.S. company owned from Canada or India, with U.S. employeesCoveredPoster, standards, reporting clocks
Founder working aloneSelf-employed with no employees: not coveredRevisit at the first hire
Several U.S. sitesThe 10-employee test uses company-wide peak headcount; online-submission tests count each site's people, part-time and seasonal includedHeadcount by site
Staffing-agency workers you supervise dailyTheir recordable injuries go on your logWho directs the work
Owner abroad when an incident happensReports are due in 8 or 24 hours. With the area office closed, use the toll-free line or online formWho in the U.S. reports

Home-country safety rules are for your own advisers; our India labour guide outlines India's codes. For a first hire, see the U.S. employer checklist and Illinois employer registrations.

Where to go next

OSHA rules and checklist has the dates, changes and the Blue-Lantern Site Safety Walk. See also FICA, the Fair Labor Standards Act and the Illinois safety law for public employers.

Official sources

This page summarizes public guidance in plain language. If anything here differs from the official source, the official source controls.